93-2314

Income

Signed 5/24/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

Petitioner, : ORDER

:

v. : Appeal No. 93-2314

:

COLLECTIONS DIVISION OF THE : Account No. XXXXX

UTAH STATE TAX COMMISSION, :

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a Settlement Conference pursuant to the provisions of Utah Code Ann. 59-1-502.5, on XXXXX. Lisa L. Olpin, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was XXXXX.

According to Tax Commission records, Petitioner filed his XXXXX, XXXXX and XXXXX individual income tax returns in XXXXX. He paid the tax amounts due for each of the years in XXXXX.

Petitioner is seeking a waiver of the late filing and late payment penalties (minimum penalties) and interest assessments.

During the years in question, Petitioner suffered several major medical setbacks. Beginning in XXXXX, Petitioner was diagnosed with cancer and treated extensively with chemotherapy and radiation. He returned to the hospital on many occasions. In XXXXX, while still receiving chemotherapy treatments for cancer, Petitioner suffered two strokes. Then, in XXXXX, Petitioner had a heart attack, hip replacement, gall bladder surgery and brain tumor surgery. In XXXXX, he had two seizures.

These medical conditions were supported by doctors' letters and bills.

Also for the years in question, Petitioner was a XXXXX employee retiree. In XXXXX when his retirement income was deemed taxable, he was in such poor physical and emotional condition that he did not comprehend or have the ability to take care of his tax situation.

In XXXXX, Petitioner went to a tax consultant to resolve his tax liabilities with the federal government and the state. He entered into a payment arrangement with the Tax Commission with which he fully complied.

In XXXXX, Petitioner submitted a request to waive the penalty and interest assessments for the years XXXXX. In XXXXX, the Commission denied the waiver request.

At the settlement conference held in this matter, XXXXX of the Collection Division recommended that the Commission waive the penalties assessed in the case due to Petitioner's medical condition at the time returns and payments were due.

DECISION AND ORDER

Based upon the information presented at the conference, and the records of the Tax Commission, the Commission finds sufficient cause has been shown to waive the penalties assessed for failure to file and to pay timely on individual income tax for the years XXXXX, XXXXX and XXXXX. Interest, however, is not waived.

This Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request for a Formal Hearing within ten (10) days of the date of this decision. Such a request shall be mailed to the address listed below and must include the Petitioner's name, address, and appeal number:

Utah State Tax Commission

Appeals Division

160 East 300 South

Salt Lake City, Utah 84134

It is so ordered.

DATED this 24th day of May, 1994.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

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